Tex. Occ. Code § 2153.402 · Subchapter I. STATE OCCUPATION TAX

EXEMPTION.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

The tax imposed under this subchapter does not apply to an owner of a coin-operated machine or a machine that is exempt from the tax under another provision of this chapter or if the owner:

(1) holds an import license; and

(2) possesses the coin-operated machine for resale only.

Notes and commentary — not statutory text

History

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm
Text hash: sha256 3d32a4c222b8314e089d90d287eec89c5a5e70b4f9b04d81946976b7b10f1f25
Composed by: compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.